Charitable giving, income, and taxes: An analysis of panel data

American Economic Review

Volumn 92, Issue 1, 2002, Pages 371-382

  Auten, Gerald E ^a   Sieg, Holger ^b   Clotfelter, Charles T ^c  

^a Office of Tax Analysis   (United States)

^b CARNEGIE MELLON UNIVERSITY   (United States)

^c DUKE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039486234     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: 10.1257/000282802760015793     Document Type: Article

References (27)

1. Abowd, John M. and Card, David. "On the Covariance Structure of Earnings and Hours Changes." Econometrica, March 1989, 57(2), pp. 411-45.
2. Altonji, Joseph G. and Siow, Aloysius. "Testing the Response of Consumption to Income Changes with (Noisy) Panel Data." Quarterly Journal of Economies, May 1987, 102(2), pp. 293-328.
3. Andreoni, James. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence." Journal of Political Economy, December 1989, 97(6), pp. 1447-58.
4. Auten, Gerald E.; Clotfelter, Charles T. and Schmalbeck, Richard L. "Taxes and Philanthropy Among the Wealthy," in Joel Slemrod, ed., Does atlas shrug: The economic consequences of taxing the rich. New York: Russell Sage Foundation and Harvard University Press, 2002 (forthcoming).
5. Bakija, Jon M. "Consistent Estimation of Permanent and Transitory Tax-Price and Income Elasticities: The Case of Charitable Giving." Working paper, University of Michigan, 1998.
6. Barrett, Kevin S. "Panel-Data Estimates of Charitable Giving: A Synthesis of Techniques." National Tax Journal, September 1991, 44(3), pp. 365-81.
7. Barrett, Kevin Stanton; McGuirk, Anya M. and Steinberg, Richard. "Further Evidence on the Dynamic Impact of Taxes on Charitable Giving." National Tax Journal, June 1997, 50(2), pp. 312-34.
8. Bergstrom, Theodore; Blume, Lawrence and Varian, Hal. "On the Private Provision of Public Goods." Journal of Public Economics, February 1986, 29(1), pp. 25-49.
9. Blundell, Richard and Preston, Ian. "Consumption Inequality and Income Uncertainty." Quarterly Journal of Economics, May 1998, 113(2), pp. 603-40.
10. Chamberlain, Gary. "Panel Data," in Zvi Griliches and Michael Intriligator, eds., Handbook of econometrics, Vol. 2. Amsterdam: NorthHolland, 1984, pp. 1248-318.
11. Clotfelter, Charles T. Federal tax policy and charitable giving. Chicago: University of Chicago Press, 1985.
12. Deaton, Angus S. "Life-Cycle Models of Consumption: Is the Evidence Consistent with the Theory?" in Truman F. Bewley, ed., Advances in econometrics: Fifth World Congress. Cambridge: Cambridge University Press, 1987, pp. 121-48.
13. Feldstein, Martin S. and Clotfelter, Charles T. "Tax Incentives and Charitable Contributions in the United States: A Microeconometric Analysis." Journal of Public Economics, January-February 1976, 5(1-2), pp. 1-26.
14. Flavin, Marjorie A. "The Adjustment of Consumption to Changing Expectations about Future Income." Journal of Political Economy, October 1981, 89(5), pp. 974-1009.
15. Glazer, Amihai and Konrad, Kai A. "A Signaling Explanation for Charity." American Economic Review, September 1996, 86(4), pp. 1019-28.
16. Hall, Robert E. "Stochastic Implications of the Life Cycle-Permanent Income Hypothesis: Theory and Evidence." Journal of Political Economy, December 1978, 86(6), pp. 971-87.
17. Hall, Robert E. and Mishkin, Frederic S. "The Sensitivity of Consumption to Transitory Income: Estimates from Panel Data on Households." Econometrica, March 1982, 50(2), pp. 461-81.
18. Harbaugh, William T. "What Do Donations Buy? A Model of Philanthropy Based on Prestige and Warm Glow." Journal of Public Economics, February 1998, 67(2), pp. 269-84.
19. Lucas, Robert E., Jr. "Econometric Policy Evaluation: A Critique." Journal of Monetary Economics, 1976, Supp. Series, 1(2), pp. 19-46.
20. MaCurdy, Thomas E. "The Use of Time Series Processes to Model the Error Structure of Earnings in Longitudinal Data Analysis." Journal of Econometrics, January 1982, 18(1), pp. 83-114.
21. Moffitt, Robert and Gottschalk, Peter. "Trends in the Autocovariance Structure of Earnings in the U.S.: 1969-1987." Working Paper No. 355, Johns Hopkins University, July 1995.
22. Muth, John F. "Optimal Properties of Exponentially Weighted Forecasts." Journal of the American Statistical Association, June 1960, 55(2), pp. 299-306.
23. Pischke, Jörn-Steffen. "Individual Income, Incomplete Information, and Aggregate Consumption." Econometrica, July 1995, 63(4), pp. 805-40.
24. Randolph, William C. "Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions." Journal of Political Economy, August 1995, 103(4), pp. 709-38.
25. Steinberg, Richard S. "Voluntary Donations and Public Expenditures in a Federal System." American Economic Review, March 1987, 77(1), pp. 24-36.
26. _ . "Taxes and Giving: New Findings." Voluntas, November 1990, 1(2), pp. 61-79.
27. U.S. Department of the Treasury. Special panel of individual income tax returns. Internal Revenue Service, Statistics of Income Division, Washington, DC, 1979-1993.